Authority for Advance Ruling (AAR)

1.Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017- CT.(Rate) dated 28.06.2017?
2.Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017?
3.Whether GST TDS is applicable or not for the exempted contracts?

1.Whether the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patient’s admission in hospital would be considered as *Composite Supply of health care service as under GST and consequently avail exemption under Notification No.12/2017 CT (Rate) read with Section 8(a) of GST?
2 Whether the supply of medicines and consumables used in the course of providing health care services to out-patients by pharmacy unit of the Be well hospitals for diagnosis or treatment would be considered as "Composite Supply" of heath care services under GST and consequently avail exemption under Notification 12/2017 CT(rate) read with Section 8(a) of GST?

1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash Blocks”?

Whether GST liability on sale of vehicle, spares etc.can be done by utilizing the input tax credit on purchase of demo vehicle.

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.

M/s. Multisorb Technologies India Private Limited, has withdrawn their application of Advance Ruling.

Question-1 Whether the services provided as a Utter Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws?  

Answer-1- Replied in affirmative.

Question-2 What is the applicable GST rate on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022? Answer-2-  18%(CGST 9% + SGST 9%)

Question:  Whether the reimbursement received by 2COMS foundation (applicant) by industry partner, for the stipend paid to students, attract GST?

M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty"Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service."?

1) For the HSN code related to 1. Tiles adhesive 2. Block Joint Morter 3. Wall Putty & 4. Tile grout